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This study aims to examine the diametrically opposite effects of probabilistic (risk) and nonprobabilistic uncertainty (ambiguity) on accounting conservatism.

This study uses panel regression models with year and industry-fixed effects. It uses financial and market data from the communication and energy sectors of 24 countries, encompassing 1,946 firms and 5,838 firm-year observations.

The study reveals that conservatism is a rational response to risk. However, in the presence of higher ambiguity where uncertainty exceeds firm control and outcomes become unpredictable, management reduces conservative accounting practices. Robustness tests support the validity of these findings across different institutional frameworks, agency risks, sample selection and heterogeneity.

This study contributes to the existing literature by exploring the contrasting effects of risk and ambiguity on accounting conservatism. It enhances the understanding of how various institutional factors influence the asymmetric recognition of bad news compared to good news under conditions of uncertainty.

By understanding the role of accounting conservatism in responding to uncertainties, regulators can develop more informed and effective policies that align with the dynamic nature of business environments.

This research provides novel and original ideas suggesting that the change in accounting conservatism is contingent upon the firms’ ambiguity or risk.

The purpose of this paper is to identify what key factors multi-disciplinary teams (MDT) deem as most important when making the decision to move service users from one level of security (including low, medium and high secure services) to another. The researchers used the findings from this study to further develop a tool; the assessment for level of security tool (ALS), which aims to structure and streamline this decision-making process.

Data from 18 interviews (MDT staff) were analysed using the Delphi technique (Dalkey and Helmer, 1963). This revealed a range of factors discussed when considering service users moves. Participants were asked to rate these factors in accordance with the Delphi which resulted in the removal of certain less important factors based on their scores. The researchers then compared these factors of relevance with a checklist of 16 items previously proposed by a consultant psychiatrist within the trust. This comparison allowed the researchers to highlight any similarities and differences present.

Findings from staff interviews revealed a range of 20 clinical factors perceived as essential to this process including procedural, relational and physical security aspects. However, variations were evident between the MDT priorities (20 items) and the originally proposed list. This emphasised the need for a tool which facilitates a holistic and streamlined approach.

The findings from this research have resulted in the development of the ALS tool comprising of 18 key factors.

It is envisaged the development of the ALS tool will not only facilitate and structure the decision-making process but also ensure a person-centred approach. This is because the ALS allows for a holistic approach based on an array of factors deemed important to that particular service user. Furthermore, the ALS tool contributes towards the paucity of published structured professional judgement tools needed to make such decisions.

The purpose of this paper is to evaluate whether an example of Seclusion Room Contactless Monitoring Technology (VitalGuard^TM) is able to accurately detect the presence of life in a ward seclusion room ensuring patient wellbeing, without interference from background “living noise” (e.g. voices) or “electronic noise” (e.g. other systems).

The authors assessed the system’s ability to monitor movement caused by human respiration through its ability to discriminate false positives (i.e. presence of an inanimate object ± movement or noise, in the absence of a person in the seclusion room) and false negatives (i.e. failure to detect a human presence) in a ward setting.

The system displayed 100 per cent validity in terms of determining false positives (six conditions, each n=5) and the system did not alarm under either of the two false negative conditions tested (each n=5).

These findings demonstrate that this example of technology is able to monitor movement caused by human respiration and can accurately and reliably detect the presence of life in seclusion rooms, in the ward setting, without interference from background noise (living and electronic). This was a small evaluation study and further research on its effectiveness in practice would be beneficial in both the intellectual disability forensic setting and other settings of segregation and isolation.

This study suggests that the use of technology in a seclusion room setting can be used as a reliable tool to enhance patient observations and assist in the delivery of care in a safe and unobtrusive manner.

This study aimed to clarify the criteria for subjective evaluation of the similarities and differences between virtual and actual pants and propose a quantitative evaluation method for those similarities and differences based on geometric features related to the evaluation.

Using patterns, we made five pairs of actual pants for a dummy in five fabrics. We simulated virtual pants with a 3-D simulator. Sensory evaluation was conducted with images of the virtual and actual pants: 20 participants compared the images based on a questionnaire. For the structure of evaluation, the authors undertook analysis of variance and principal component analysis. The actual and virtual pants were geometrically compared using the 3-D scanned data. To investigate the relationship between quantitative and sensory evaluation, the authors calculated the correlation coefficients.

The authors found that subjects perceived the differences between actual and simulated pants. When comparing the virtual and actual pants, the criteria for the differences were the silhouette from the front view, hem width, waist and wrinkles. Using differences in the hem width, it would be possible to evaluate the differences between actual and simulated pants. Roughness and smoothness of the silhouette also affected evaluation.

The authors clarified the evaluation criteria for the similarities and differences between virtual and actual pants. The authors proposed a quantitative evaluation method for the similarities and differences between virtual and actual garment based on our criteria. This study will be of benefit to 3-D simulator users and developers.

The main objective of this study is to assess kinship employee engagement as a mediating variable in the relationship between person–organization–fit (P-O Fit) and person–job–fit with turnover intention.

This research was conducted at creative industry micro, small and medium enterprises (MSME) in Yogyakarta, Indonesia. The number of respondents was 331 MSME employees. The distribution of questionnaires was carried out using offline and online systems through direct questions and Google forms. The data analysis tool used was structural equation modelling.

The findings of this study revealed that kinship employee engagement is proven to mediate the relationship between P-O-fit and P-J-fit on turnover intention.

This research provides a new perspective on social exchanges, namely, exchanges that are intangible based on the relationship between employees, leaders and owners of micro and small medium enterprises (MSMEs) in the form of kinship employee engagement. Employees who feel P-O Fit and P-J fit with their organizations will exhibit positive behavior in the form of kinship employee engagement.

The first practical implication is that MSME superiors/owners must pay more attention to P-O fit; one way to do this is to assess P-O fit at the recruitment and selection stage. This may be useful for organizations that hire and retain employees whose goals and values closely match those of the organization. With regard to the P-J fit relationship, and turnover intention, which turns out to have a negative relationship, this finding has implications for the formulation of policies that should not only focus on increasing the knowledge, skills and abilities of employees but also on fulfilling their wishes. For example, providing employees with training, self-development opportunities, flexible working hours and competitive salaries will strengthen their level of compatibility with their jobs, which in turn will reduce the willingness of employees to leave their jobs.

In social practice, kinship employee engagement can be applied to MSMEs. When MSME owners have limited funds, facilities, etc., to bind employees, they can apply kinship to employees so that they are more attached to MSMEs.

This study is among the first to introduce a new construct (kinship employee engagement) which is an extension of the engagement construct that is more specific and follows the MSME context, and is the first study to propose kinship employee engagement as a mediating variable in the relationship between P-O-fit and P-J-fit on turnover intention.

Although the importance of halal logo in determining purchase intention has been recognized in the marketing literature, there is a dearth of study that has examined the impact of halal logo toward customer loyalty. To fulfill this gap, this study aims to shed some light on the impact of halal logo toward achieving customer loyalty in the context of fast food industry in Malaysia. More specifically, the objectives of this study are: to examine the direct and indirect effect of halal logo on customer loyalty; to examine the effect of halal logo on trust and perceived reputation; to examine the effect of halal logo and perceived reputation on customer loyalty; and to examine the mediating effect of trust and perceived reputation in the relationship between halal logo and customer loyalty among the fast food industry consumers in Malaysia.

This study used stimulus-organism-response (S-O-R) theory as the theoretical basis. The data were collected via self-administered survey questionnaire consisting 117 Muslim fast food consumers. Partial least square (SmartPLS, version 3) was used to test the study hypotheses.

Results of this study revealed that halal logo, directly and indirectly affect customer loyalty. Moreover, perceived reputation and trust also found to be positively related to customer loyalty.

The data were collected from Malaysian Muslim consumers. Future studies can consider non-Muslim consumers to compare the loyalty pattern among Muslim and non-Muslim consumers.

The findings from this study will benefit fast food industry marketers who are targeting Muslim consumer segment and also those marketers who are operating their franchise business in Muslim majority countries. The findings suggest that halal logo helps service providers to create positive perceived reputation and to build trust among consumers, which eventually lead customer loyalty. It is expected that the findings of this study will assist the halal fast food industry marketers to better strategize their marketing efforts in retaining the Muslim customer base.

Using S-O-R theory, this study examines halal logo as the key driver of customer loyalty, which is comparatively a new link. Moreover, this study examines the mediating effects of perceived reputation and trust in the relationship between halal logo and customer loyalty, which are not tested in previous literature in the field.

The prevailing overconsumption issue in the hotel industry is attributable mainly to the irresponsible consumption behaviour of hotel guests. In parallel with Islamic principles, which advocate abstinence from excess consumption and frugality, the “waste not, want not” notion can be considered as one of the effective solutions to this problem. However, little is known about the factors that drive frugality amongst Muslim tourists. In addressing this gap, this study aims to predict the effect of environmental advertising and green attitude on frugality in the context of the Malaysian hotel industry. The study also tests the mediating role of the green attitude between environmental advertising and frugality. Furthermore, it examines the role of price consciousness as a moderator of the green attitude-frugality link.

The stimulus-organism-response theory was used to develop the conceptual framework of this study. A cross-sectional method was used to collect 222 usable questionnaires from Muslim tourists in Malaysia. The hypothesised relationships were tested using the structural equation modelling, partial least squares approach.

The study found support for the direct effect of environmental advertising and green attitude on frugality. It also confirmed the mediating effect of the green attitude in the environmental advertising-frugality link. However, price consciousness did not moderate the relationship.

The findings of the study provide valuable insight for hoteliers in developing a green strategy that will foster frugality amongst Muslim hotel guests. It will also help them develop better strategies for the frugal segment, especially for the Muslim community.

The study is amongst the pioneers in investigating frugality in the tourism industry. It is also the first to introduce price consciousness as a moderator of the relationship between the green attitude and frugality. Furthermore, its examination of frugality amongst Muslim hotel guests is a new contribution to the literature.

The environmental impact of excessive use of natural resources such as energy and water in the tourism industry has increased significantly. Thus, it is crucial to investigate the notion of frugality in this industry. Particularly, this study aims to examine the effect of green marketing strategies (eco-labelling and environmental advertising) and hotel guests’ green attitude towards frugality in the context of the Malaysian hotel industry. Furthermore, the mediating effect of green attitude is also examined.

Stimulus-organism-response theory was used to develop the research framework. The data were collected via a self-administered survey questionnaire, which yielded 150 complete and usable responses. A partial least square-structural equation modelling approach was used to validate the proposed model.

The results of this study revealed that environmental advertising and eco-labelling, directly and indirectly, affect frugality. Moreover, the link between green attitude and frugality also was supported. Furthermore, data supported the mediating effect of green attitude in the relationship between green marketing strategies and frugality.

The findings from this study can benefit hoteliers who are targeting frugal and environmentally conscious consumers. Moreover, the hoteliers will be able to understand the drivers of frugality in the tourism industry. It can assist them to formulate better marketing strategies in attracting and retaining frugal consumers.

The findings from this study offer a number of important social implications for society, the local government and the city and tourism council. Particularly, understanding the strategies towards frugality can pave the way towards the formation of a “less consumption” community. Moreover, it will serve as the guideline for designing the green and sustainability campaign for the nation.

This study is among the pioneers to investigate the issue pertaining to frugality in the tourism industry context. This study examines new linkages such as the indirect effect of green marketing strategies towards frugality. Moreover, the mediating effect of green attitude in the relationship between green marketing strategies (eco-labelling and environmental advertising) and frugality is comparatively a new link.

This study aims to examine the direct and indirect effects of electronic word of mouth (eWOM) on mindful consumption behaviour (MCB) in a sustainable clothing purchase context. In addition, it examines the mediating effect of “consumer engagement” and “attitude towards second-hand clothes”.

The data were gathered through a self-administered questionnaire survey from Malaysian consumers who had experience in purchasing second-hand clothes. A total of 175 complete and useable questionnaires were obtained, which were then analysed by using the structural equation modelling-partial least square (SEM-PLS) technique.

The results of this study indicate support for the direct effect of eWOM on consumers' attitude towards second-hand clothes, consumer engagement and consumers’ MCB. The results also supported the relationship between consumer engagement and MCB, but the link between attitude and mindful consumption (MC) was not supported. Furthermore, the study confirmed the mediating effect of consumer engagement between eWOM and consumers’ MCB but did not support the mediating effect of attitude towards second-hand clothes.

This study is amongst the pioneers to elucidate MCB in the context of sustainable clothing. It examines the direct and indirect effects of eWOM on MCB, which has not been tested in the past literature. The mediating effects of consumer engagement and attitude towards second-hand clothes on the relationship between eWOM and MCB are also comparatively new links.

This study aims to shed light on the factors that affect frugality (FR) in the hotel industry. Specifically, it aims to test the role of environmental advertisement (EA) and eco-labelling (EL) on FR through green attitude (GA) in the Malaysian hotel industry. It also tested the role of government initiatives (GIS) as the moderator.

Using the judgemental sampling technique, a total of 259 usable responses were gathered from hotel guests. Partial least squares structural equation modelling was used to test the study hypotheses.

This study found that EA and EL affect hotel guests’ GA positively. Additionally, the finding revealed that GA exerts a positive influence on FR. Furthermore, this study disclosed that GA mediates the relationship between green marketing strategies (EA and EL) and FR. Contrary to expectation, the moderating role of GIs was not supported in this study.

This is a pioneering study that investigates FR in the hotel industry. Further, this study developed new relationships such as the mediating role of GA between marketing strategies in terms of EA and EL and FR. In addition, the moderating effect of GIs on the relationship between GA and FR, which is comparatively new in the literature was developed. The findings from this study are expected to benefit the hoteliers, governments and the researchers that specialized in consumer behaviour study.